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All Journal International Journal Of Science, Technology & Management (IJSTM)
M. Ikhwan Mansyuri
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Aerospace Engineering Agriculture, Biological Sciences & Forestry Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Education Electrical & Electronics Engineering Energy Engineering Industrial & Manufacturing Engineering Mechanical Engineering Transportation

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Determinants of Auditor's Ability to Detect Fraud: Internal and External Factors Rizkiana Iskandar; Muh. Syahru Ramadhan; M. Ikhwan Mansyuri; Rizky Ramadhan
International Journal of Science, Technology & Management Vol. 3 No. 1 (2022): January 2022
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v3i1.452

Abstract

Fraud cases that occur in Indonesia have fluctuated every year and in 2020 the number of state losses due to fraud is the largest in the last five years. The purpose of this study was to determine the effect of internal factors (experience and professional skepticism) and external (whistleblowing and time budget pressure) on the ability of auditors to detect fraud. Sampling using a survey method in the form of a questionnaire given to respondents, namely internal auditors the inspectorate and produced as many as 55 samples. Data testing was carried out by multiple regression testing using the SPSS version 23 program. The results showed that internal factors consisting of experience and professional skepticism and external factors, namely whistleblowing, had a positive effect on the ability of auditors to detect fraud. Meanwhile, time budget pressure does not prove to have an effect on auditors' ability to detect fraud.
Co-Authors Iskandar, Rizkiana Ramadhan, Muh Syahru Rizky Ramadhan